What's happening
The bill exempts sales tax on items sold at fundraisers organized by school-based volunteer groups like PTAs and booster clubs.
Why it matters
Reduces fundraising costs for school groups. By exempting sales tax on goods sold at events run by PTAs, booster clubs, and similar organizations, more of the money raised goes directly to support student programs and activities.
Encourages community involvement. Lowering the financial burden on volunteers and parents may incentivize greater participation in school fundraising efforts, potentially increasing resources for extracurriculars and educational enhancements.
Limits benefit to direct school-run sales. The exemption only applies when there is no third-party vendor collecting sales tax, ensuring that the tax benefit is reserved for genuine school-based, volunteer-driven fundraising rather than commercial operations.
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Who cares
Headline styles
No Tax on School Fundraisers
Plain English, a few words. Used as the page title.
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History
- Referred to ways and means
- Referred to ways and means
Full text
1 pageUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
138
2017-2018 Regular Sessions
IN ASSEMBLY (Prefiled)
January 4, 2017
Introduced by M. of A. CAHILL -- read once and referred to the Committee on Ways and Means
AN ACT to amend the tax law, in relation to granting a sales and compensating use tax exemption for goods sold at fundraisers organized by school-based volunteer organizations
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Subdivision (a) of section 1115 of the tax law is amended by adding a new paragraph 44 to read as follows:
(44) School-based organizations; any item sold at a fundraising event sponsored or promoted by a parent-teacher association and/or student organization, booster club, or similar school-based association, which supports the functioning and viability of educational or extracurricular activities by impacting student life between grades K through twelve, when there is no third-party vendor collecting a sales or compensating use tax through such sales.
§ 2. This act shall take effect on the first of July next succeeding the date on which it shall have become a law.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD01598-01-7
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.